Abstract

http://ssrn.com/abstract=2334395
 


 



Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing?


Molly Schneider


University of California Hastings College of the Law

Summer 2013

40 Hastings Const. L.Q. 903 (2013)

Abstract:     
In Quill the Supreme Court made clear that Congress has the power to allow states to easily tax goods and services but the question remains: will Congress exercise this power? This note examines Congress' past interventions in state taxation and the likelihood that it will act in the face of cloud computing.

Number of Pages in PDF File: 22

Keywords: Quill, cloud computing, federal preemption, sales tax, taxation

Accepted Paper Series


Download This Paper

Date posted: October 6, 2013  

Suggested Citation

Schneider, Molly, Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing? (Summer 2013). 40 Hastings Const. L.Q. 903 (2013). Available at SSRN: http://ssrn.com/abstract=2334395

Contact Information

Molly Schneider (Contact Author)
University of California Hastings College of the Law ( email )
200 McAllister Street
San Francisco, CA 94102
United States
Feedback to SSRN


Paper statistics
Abstract Views: 361
Downloads: 37

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.375 seconds